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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Pendidikan Kewarganegaraan Dan Filsafat Jurnal Akuntan Publik Jurnal Ilmiah Manajemen dan Akuntansi
Agum Murtaib
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Pelaporan Keuangan Segmentasi Pada PT. Indofood Sukses Makmur Tbk Cindy Fredicia Putri; Yolanda Citra; Hesti Juliani; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.900

Abstract

Financial reporting is one of the activities carried out by companies that have gone public, financial reporting can assist users in making decisions or policies to develop activities. Segment and interim financial statements are one of the reports that need to be disclosed in the company's financial statements. The purpose of segment and interim financial reports is to provide information about the different types of business activities and the economic environment in which the company operates. Fulfillment of this objective will help users of financial statements to better understand the company's performance and assess future cash flow prospects, as well as be able to make more informed judgments about the company as a whole. The purpose of this study is to analyze the determination of reporting segments using the ten percent test on revenue and profit and loss in the financial statements of PT.Indofood Sukses Makmur Tbk for 2018-2022 in accordance with PSAK number 5. The research method used is a qualitative research method, the sample used is a purposive sampling technique, which is a sampling technique with certain considerations. The sample taken comes from the Financial Statements of PT.Indofood Sukses Makmur Tbk segment which consists of 4 segments namely Branded Consumer Products, Bogasari, Agribusiness and Distribution. The research results show that the distribution segment does not need to be reported because it does not pass the 10% test on income for 5 years (2018-2022), the agribusiness segment and the distribution segment do not pass the 10% test on profit and loss in 2018 and 2019 but in 2020, 2021 ,2022 the agribusiness segment passed the 10% test on profit and loss, and the 10% test on distribution segment assets did not pass the test for 5 years (2018–2022). And the bogasari segment only in 2020 did not pass the 10% test on assets.
Pengaruh Manajemen Laba Terhadap Nilai Perusahaan Rentang Waktu 2019-2023 Meesy Anugrah Putri; Melda Anjelia; Kharismha Fresty; Agum Murtaib; Siti Rodiah
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2736

Abstract

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.
Menumbuhkan Kesadaran Berbangsa dan Bernegara Melalui Pendidikan Kewarganegaraan di Era Digital Agum Murtaib; Melki Wijaya; Sarifah Aini Hasibuan; Yolanda Citra; Ilham Hudi
Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat Vol. 2 No. 3 (2024): September : Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/garuda.v2i3.3941

Abstract

Citizenship is becoming increasingly important as an integral part of individual and societal identity in the digital era. The purpose of this short report is to discuss and provide insight into the importance of comprehensive citizenship education to strengthen the spirit of citizenship in the digital era. Comprehensive citizenship education is essential to protect your rights and responsibilities as a citizen of the country. Emphasis is placed on character development and a positive attitude towards the Information technology and citizenship available today. Through comprehensive citizenship education, the next generation can develop awareness and active participation in a democracy that is responsive and inclusive in the use of information and technology
Kajian Literature: Peranan Etika Dalam Suatu Perusahaan Bisnis Devinda Ramdani; Ameliya Ameliya; Agum Murtaib; Agustiawan Agustiawan
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 3 No. 1 (2024): Maret : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v3i1.2200

Abstract

The purpose of this research is to identify the role of business ethics in the corporate context. The method used in this research is a literature review, which is based on experts' views regarding business ethics and its contribution to the corporate environment. Business ethics can be applied in various aspects. Maintaining trust in collaboration has a significant impact on a company's reputation, both on a micro and macro scale. While it may not provide instant profits, it is considered a long-term investment for the entire business chain.
Analisis Strategi Pemasaran Untuk Meningkatkan Daya Saing Pada Cafe Senja Coffee Agum Murtaib; Ersha Wiriani Safitri; Putri Dasti S Harahap; Sarifah Aini; Yolanda Citra; Dian Puji Puspita Sari
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 4 (2024): Oktober : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i4.2989

Abstract

The purpose of this research is to examine the marketing tactics used by Cafe Senja Coffee to increase its competitiveness compared to other cafes. This research uses a qualitative descriptive methodology, collecting data through observation, documentation and interviews. The findings of this study show how good Cafe Senja Coffee's marketing approach is in promoting its products and improving their quality. To maintain business growth and competitiveness, Cafe Senja Coffee continues to strive to improve its marketing plan.
AUDIT MANAJEMEN FUNGSI PENGADAAN: STUDI BIBLIOMETRIC VOSVIEWER DAN PUBLISH OR PERISH YANG TERINDEX GOOGLE SCHOLLAR Melki Wijaya; Agum Murtaib; Alfin Nathanael; Sholahuddin Sholahuddin; Siti Rodiah
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 1 No. 6 (2024): November : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vkd3g344

Abstract

This research discusses audits of procurement functions indexed in Google Scholar from 2019-2023 using bibliometric methods obtained from the publish or perish and Vosviwer applications. In this research, data was taken from 200 documents related to the audit of the procurement function which were indexed on Google Scholar by looking at what trends or phenomena are being experienced by the research subjects and can see articles related to the audit of the procurement function based on what outcomes, variables and phenomena are being used. happen.
Co-Authors Agustiawan Agustiawan Alfin Nathanael Ameliya Ameliya Cindy Fredicia Putri Devinda Ramdani Dian Puji Puspita Sari Ersha Wiriani Safitri Hesti Juliani Ilham Hudi Kharismha Fresty Meesy Anugrah Putri Melda Anjelia Melki Wijaya Putri Dasti S Harahap Sarifah Aini Sarifah Aini Hasibuan Sholahuddin Sholahuddin siti rodiah Yolanda Citra